Integrated Filing — IndAS



General information about company
Scrip Code 543275
NSE Symbol ANURAS
MSEI Symbol NOTLISTED
ISIN INE930P01018
Name of company ANUPAM RASAYAN INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturing of Industrial Chemicals
Start date and time of board meeting 13-Aug-2025   17:34:00
End date and time of board meeting 13-Aug-2025   17:58:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 4858270000
Other income 49120000
Total income 4907390000
2 Expenses
(a) Cost of materials consumed 3612020000
(b) Purchases of stock-in-trade 19580000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1193030000
(d) Employee benefit expense 203310000
(e) Finance costs 356650000
(f) Depreciation, depletion and amortisation expense 306820000
(f) Other Expenses
1 Other Expenses 973540000 973540000
Total other expenses 973540000
Total expenses 4278890000
3 Total profit before exceptional items and tax 628500000
4 Exceptional items 0
5 Total profit before tax 628500000
6 Tax expense
7 Current tax 117730000
8 Deferred tax 26190000
9 Total tax expenses 143920000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 484580000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 484580000
17 Other comprehensive income net of taxes -8190000
18 Total Comprehensive Income for the period 476390000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 340360000
Total profit or loss, attributable to non-controlling interests 144220000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 332170000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 144220000
21 Details of equity share capital
Paid-up equity share capital 1099310000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.1
Diluted earnings (loss) per share from continuing operations 3.1
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.1
Diluted earnings (loss) per share from continuing and discontinued operations 3.1
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The above Consolidated financial results for the quarter ended June 30 2025 have been prepared by the Company in accordance with Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended and were reviewed by the Audit Committee of the Board and thereafter were approved and taken on record by the Board of Directors in their meeting held on August 13 2025. n n2 Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker CODM evaluates the companys performance and allocates resources based on the analysis of various performance indicators of business segments in which the company operates. The Company is primarily engaged in the business of custom synthesis and manufacturing of specialty chemicals which the management and CODM recognise as the sole business segment. Hence disclosure of segment wise information is not required and accordingly not provided. n n3 Subsequent to the quarter end the Holding Company has declared and paid an interim dividend for Financial Year 2024 25 of INR 0.75 Rupees per equity share of face value of INR 10 Rupees each. n n4 The Company has investment in the following subsidiary companies and an associate company as on June 30 2025 and accordingly consolidated financial results for the quarter ended June 30 2025 includes following entities n nName of the Subsidiary Nature of relationship na Jainam Intermediates Private Limited Wholly owned subsidiary nb Tanfac Industries Limited Subsidiary Company over which the Company exercises effective control nc ARIL Transmodal Logistic Private Limited Wholly owned subsidiary nd ARIL Fluorospeciality Private Limited Wholly owned subsidiary ne Anupam Japan GK Wholly owned subsidiary nf Anupam Europe AG Wholly owned subsidiary ng Anupam USA LLC Wholly owned subsidiary nh Anupam General Trading FZE Wholly owned subsidiary ni Tangent Science Private Limited An associate Company of wholly owned subsidiary of the Company n n5 The figures of the previous period have been re grouped rearranged and or recasted wherever considered necessary. The figures of the last quarter as reported are the balancing figures between audited figures in respect of the full financial year ended March 31 2025 and the published unaudited year to date figures up to third quarter of the previous financial year end and the figures upto the end of the third quarter had only been reviewed and not subject to audit.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gain/(loss) on remeasurements of the defined benefits plan -17630000 -17630000
2 Income tax (expense)/income on remeasurements of the defined benefits plan 6160000 6160000
Total Amount of items that will not be reclassified to profit and loss -11470000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gain/(loss) on hedging instruments in a cash flow hedge 4910000 4910000
2 Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge -1630000 -1630000
Total Amount of items that will be reclassified to profit and loss 3280000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -8190000